Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow:

Delmar Company Budget Performance ReportVice President, Production For the Month Ended June 30
Plant	Actual		Budget		Over Budget		(Under) Budget
Eastern Region	$475,400		$475,400				$0
Central Region	338,900		342,300				(3,400)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,400)

Delmar Company Budget Performance ReportManager, Western Region Plant For the Month Ended June 30
Department	Actual		Budget		Over Budget		(Under) Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	94,720		93,500		1,220
Final Assembly	147,480		148,670				$(1,190)
	$(d)		$(e)		$(f)		$(1,190)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$26,340		$24,620		$1,720
Materials	64,740		65,200				$(460)
Power and light	3,760		3,160		600
Maintenance	7,260		6,630		630
	$102,100		$99,610		$2,950		$(460)

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above.

a. $	g. $
b. $	h. $
c. $	i. $
d. $	j. $
e. $	k. $
f. $	l. $